...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...without allowance for depletion) from the property. A taxpayer making his first return under this title in respect of a property shall state whether he...

...depletion under section 23 (m) shall be, In the case of coal mines, 5 per centum, In the case of metal mines, 15 per centum, and, In the case of sulphur...without allowance for depletion) from the property. A taxpayer making his first return under this title In respect of a property shall state whether he...

...depletion under section 23 (m) shall be, in the case of coal mines, 6 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...without allowance for depletion) from the property. A taxpayer making his first return under this chapter in respect of a property shall state whether...

...— In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27% per centum of the gross income from the property during...without allowance for depletion) from the property, except that In no case shall the depletion allowance under section 23 (in) be less than it would be...

...lepidollte, spodumene, barite, ball and sagger clay, or rock asphalt mines, and potash mines or deposits, 15 per centum, and in the case of sulphur mines or...Incurred by the taxpayer In respect of the property. (b) Discovery value. Section 114 (b) (2) (relating to discovery value) is amended by Inserting after...

...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...

...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...

...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...

...grade limestone, chemical grade limestone, and potash, 15 per centum, and (Iv) in the case of sulfur, ther by the decedent alone or in conjunction with...relinquished any such power in contemplation of his except that in no case shall the depletion allowance under section 23 (m) be less than it would be...

...Income from the property during the taxable year, excluding from such gross income nn amount e<]iial to any rents or royalties paid or incurred by the...without allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23 (m) be less than It would be...